Generally the seller pays the transfer tax in this area. The exception you run into sometimes are bank foreclosures and new construction. Many builders require the buyer pay the transfer tax. There are even some builders who are now trying to place a transfer fee to the builder right in the deed should you sell in the future. The way they are trying to write it, it would affect all sales of a specific property for the next 99 years.
FYI, a number of replies stated the transfer tax is $4 per $1,000, which is mostly accurate. Actually, it is done in $500 increments and is $2 per $500. Sid made a good point that some cities also charge a transfer tax.
Donald A Mituzas - CIPS
Licensed Associate Broker
2008 Realtor of the Year
Prudential Serls Prime Properties